Orwell Surf Shop accumulates the following adjustment data at December 31.
1. Services performed but unbilled total €3,000.
2. Supplies of €300 have been used.
3. Utility expenses of €552 are unpaid.
4. Services performed of €260 collected in advance.
5. Salaries of €800 are unpaid.
6. Prepaid insurance totaling €350 has expired. 

Instructions
For each of the above items indicate the following.
a. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense).
b. The status of accounts before adjustment (overstatement or understatement).